---
title: "HSN Code for Other tubes, pipes and hoses : Other: Other | HSN 39173990 GST Rate"
description: "Find HSN and GST Rates for 39173990 related to Other tubes, pipes and hoses : Other: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39173990/"
---

# HSN Code 39173990: Other tubes, pipes and hoses : Other: Other

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other tubes, pipes and hoses : Other: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39173990 ?

It includes Other tubes, pipes and hoses : Other: Other

### How should mixed supplies be billed when Other tubes, pipes and hoses : Other: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other tubes, pipes and hoses : Other: Other; Nil for exempt items if applicable).

### Any common misclassification issue with Other tubes, pipes and hoses : Other: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Other tubes, pipes and hoses : Other: Other?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Other tubes, pipes and hoses : Other: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Other tubes, pipes and hoses : Other: Other?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How much GST applies to Other tubes, pipes and hoses : Other: Other?

Under HSN 39173990, Other tubes, pipes and hoses : Other: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39173990 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹379 Cr (+73.88% YoY) — 0.0103% of India's total exports
- Imports: ₹521 Cr (+8.20% YoY) — 0.0086% of India's total imports
- Trade balance: −₹141 Cr (Deficit); surplus rank #11059 of 12657 HSN codes
- Share of Sub-Chapter 3917: 13.40% of its exports; import side 19.18%
- Rank within Sub-Chapter 3917: #4 of 22 by export value; import-side #3

### Key metrics

- Export CAGR: 21.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1232 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +73.88% in FY 2024-25
- Contribution to Sub-Ch. 3917: 13.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39173990

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3917 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3917 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 117.39 | 0.0051% | — | 8.60% | 271.01 | 0.0076% | — | 20.00% | −153.62 | #1832 |
| FY 2019-20 | 100.16 | 0.0046% | −14.68% | 7.73% | 295.84 | 0.0088% | +9.16% | 21.87% | −195.68 | #2026 |
| FY 2020-21 | 129.00 | 0.0060% | +28.79% | 9.24% | 304.27 | 0.0104% | +2.85% | 22.17% | −175.27 | #1809 |
| FY 2021-22 | 145.26 | 0.0046% | +12.60% | 6.73% | 379.56 | 0.0083% | +24.74% | 19.73% | −234.30 | #1973 |
| FY 2022-23 | 194.34 | 0.0054% | +33.79% | 8.34% | 471.11 | 0.0082% | +24.12% | 21.76% | −276.77 | #1770 |
| FY 2023-24 | 218.02 | 0.0060% | +12.18% | 9.09% | 481.11 | 0.0086% | +2.12% | 20.12% | −263.09 | #1688 |
| FY 2024-25 | 379.10 | 0.0103% | +73.88% | 13.40% | 520.57 | 0.0086% | +8.20% | 19.18% | −141.47 | #1232 |

- CAGR (7-year): exports 21.58%/yr, imports 11.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 39173990 export-import analysis

### Consistent export growth: 21.58% CAGR over 7 years

India's exports under HSN Code 39173990 have grown at a compound annual rate of 21.58% over 7 fiscal years, rising from ₹117.39 Crore in FY 2018-19 to ₹379.10 Crore in FY 2024-25.

### HSN Code 39173990 ranked #1232 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39173990 ranks #1232 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #4 of 22. By trade surplus, it ranks #11059 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39173990 exports

The strongest single-year export movement for HSN Code 39173990 was recorded in FY 2024-25, when exports surged by 73.88% over the prior year.

### India records a trade deficit of ₹141.47 Crore in HSN Code 39173990 goods

In FY 2024-25, India's imports of ₹520.57 Cr exceeded exports of ₹379.10 Cr, resulting in a trade deficit of ₹141.47 Crore — ranking #11059 of 12657 by surplus magnitude.

### Import growth of 11.49% CAGR signals rising demand for Other tubes, pipes and hoses : Other: Other

India's imports under HSN Code 39173990 have grown at 11.49% CAGR, reaching ₹520.57 Crore in FY 2024-25.

### HSN Code 39173990 contributes 13.40% of Sub-Chapter 3917 exports — ranked #4

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39173990 ranks #4 by export value — accounting for 13.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.18% share (rank #3).

## Related HSN Codes in Sub-Chapter 3917

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39172390: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other](https://busy.in/hsn/hsn-39172390/) | ₹609 Cr |
| #2 | [HSN Code 39174000: Fittings](https://busy.in/hsn/hsn-39174000/) | ₹568 Cr |
| #3 | [HSN Code 39173100: Polycarbonates and Other Polymers](https://busy.in/hsn/hsn-39173100/) | ₹468 Cr |
| #4 | HSN Code 39173990: Other tubes, pipes and hoses : Other: Other (this hsn code) | ₹379 Cr |
| #5 | [HSN Code 39172990: Rigid plastic pipes](https://busy.in/hsn/hsn-39172990/) | ₹221 Cr |
| #6 | [HSN Code 39172110: Rigid Polyethylene Tubes, Pipes and Hoses: Plastics](https://busy.in/hsn/hsn-39172110/) | ₹141 Cr |
| #7 | [HSN Code 39172310: Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes](https://busy.in/hsn/hsn-39172310/) | ₹94 Cr |
| #8 | [HSN Code 39172190: Rigid pipes: Polymers of ethylene](https://busy.in/hsn/hsn-39172190/) | ₹93 Cr |
| #9 | [HSN Code 39173300: Condensation/Rearrangement Polymerization Product Tubes/Pipes](https://busy.in/hsn/hsn-39173300/) | ₹78 Cr |
| #10 | [HSN Code 39173910: Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) | ₹70 Cr |